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of <h1>Model GST Law: Registration Rules for Casual and Non-Resident Taxable Persons, Section 44 Explained.</h1> The Model GST Law outlines specific provisions for casual taxable persons and non-resident taxable persons regarding registration. Their registration certificate is valid for the period specified in their application or up to ninety days from the registration's effective date, whichever is earlier. They can request an extension of up to ninety additional days. Upon applying for registration, these persons must make an advance tax deposit equivalent to their estimated tax liability for the registration period. If an extension is requested, an additional tax deposit is required. The deposited amount is credited to their electronic cash ledger for utilization as per section 44.
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